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| | 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2671 Introduced 5/27/2025, by Sen. Mary Edly-Allen SYNOPSIS AS INTRODUCED:
| | | Amends the Video Gaming Act. Provides that the provisions setting forth the current tax on net terminal income are inoperative on July 1, 2025. Provides that, beginning July 1, 2025, a tax of 45% is imposed on net terminal income and shall be collected by the Illinois Gaming Board, and that of the tax collected 66.67% shall be deposited into the Capital Projects Funds, 11.11% shall be deposited into the Local Government Video Gaming Distributive Fund, 21.11% shall be deposited into the General Revenue Fund, and 1.11% shall be deposited into the State Gaming Fund which shall be transferred to the Department of Human Services' fund for the administration of programs for the treatment of compulsive gambling. Effective immediately. |
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| | A BILL FOR |
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| | SB2671 | | LRB104 13872 LNS 26715 b |
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| 1 | | AN ACT concerning gaming.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Video Gaming Act is amended by changing |
| 5 | | Section 60 as follows:
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| 6 | | (230 ILCS 40/60) |
| 7 | | Sec. 60. Imposition and distribution of tax. |
| 8 | | (a) A tax of 30% is imposed on net terminal income and |
| 9 | | shall be collected by the Board. |
| 10 | | Of the tax collected under this subsection (a), |
| 11 | | five-sixths shall be deposited into the Capital Projects Fund |
| 12 | | and one-sixth shall be deposited into the Local Government |
| 13 | | Video Gaming Distributive Fund. This subsection is inoperative |
| 14 | | on July 1, 2025. |
| 15 | | (b) Beginning on July 1, 2019, an additional tax of 3% is |
| 16 | | imposed on net terminal income and shall be collected by the |
| 17 | | Board. |
| 18 | | Beginning on July 1, 2020, an additional tax of 1% is |
| 19 | | imposed on net terminal income and shall be collected by the |
| 20 | | Board. |
| 21 | | Beginning on July 1, 2024, an additional tax of 1% is |
| 22 | | imposed on net terminal income and shall be collected by the |
| 23 | | Board. |
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| 1 | | The tax collected under this subsection (b) shall be |
| 2 | | deposited into the Capital Projects Fund. |
| 3 | | This subsection is inoperative on July 1, 2025. |
| 4 | | (b-5) Beginning July 1, 2025, a tax of 45% is imposed on |
| 5 | | net terminal income and shall be collected by the Board. |
| 6 | | Of the tax collected, 66.67% shall be deposited into the |
| 7 | | Capital Projects Fund, 11.11% shall be deposited into the |
| 8 | | Local Government Video Gaming Distributive Fund, 21.11% shall |
| 9 | | be deposited into the General Revenue Fund, and 1.11% shall be |
| 10 | | deposited into the State Gaming Fund on the last day of each |
| 11 | | month, or as soon as thereafter as possible, after all |
| 12 | | required expenditures, distributions, and transfers have been |
| 13 | | made to the State Gaming Fund, the amount pursuant to Section |
| 14 | | 13 of the Illinois Gambling Act and subsections (b) through |
| 15 | | (c-35) of that Act, at the direction of the Board, the |
| 16 | | Comptroller shall direct and the Treasurer shall transfer the |
| 17 | | 1.11% of net terminal income to the Department of Human |
| 18 | | Services for the administration of programs for the treatment |
| 19 | | of compulsive gambling. |
| 20 | | (c) Revenues generated from the play of video gaming |
| 21 | | terminals shall be deposited by the terminal operator, who is |
| 22 | | responsible for tax payments, in a specially created, separate |
| 23 | | bank account maintained by the video gaming terminal operator |
| 24 | | to allow for electronic fund transfers of moneys for tax |
| 25 | | payment. |
| 26 | | (d) Each licensed establishment, licensed truck stop |
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| 1 | | establishment, licensed large truck stop establishment, |
| 2 | | licensed fraternal establishment, and licensed veterans |
| 3 | | establishment shall maintain an adequate video gaming fund, |
| 4 | | with the amount to be determined by the Board. |
| 5 | | (e) The State's percentage of net terminal income shall be |
| 6 | | reported and remitted to the Board within 15 days after the |
| 7 | | 15th day of each month and within 15 days after the end of each |
| 8 | | month by the video terminal operator. A video terminal |
| 9 | | operator who falsely reports or fails to report the amount due |
| 10 | | required by this Section is guilty of a Class 4 felony and is |
| 11 | | subject to termination of his or her license by the Board. Each |
| 12 | | video terminal operator shall keep a record of net terminal |
| 13 | | income in such form as the Board may require. All payments not |
| 14 | | remitted when due shall be paid together with a penalty |
| 15 | | assessment on the unpaid balance at a rate of 1.5% per month. |
| 16 | | (Source: P.A. 103-592, eff. 6-7-24.)
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| 17 | | Section 99. Effective date. This Act takes effect upon |
| 18 | | becoming law. |